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ABSTRACTMuthia Eka Sari, NPM. 13.11.1001.1011.039, "Implementation of Rights and Obligations of State Civil Apparatus in High Religious Court of Samarinda Based on Law Number 5 Year 2014" guided by Mrs. Kunti Widayati, S.H., M.Hum and Mrs. Isnawati, S.H., M.H. This research was conducted to find and search data in an effort to answer the proposed legal problem where in the data, the author uses normative method from various literature sources such as library materials and research directly to the high court office of Samarinda religion and data is analyzed by using descriptive analysis, Which is very clear about the implementation of the rights and obligations of the State Civil Apparatus in the High Court of Religious Samarinda based on Law No. 5 of 2014 on State Civil Apparatus. The result of the research shows that based on Law Number 5 Year 2014, all employees of State Civil Apparatus must be obedient and obedient to the intended provisions. Rights and Obligations of Civil State Apparatus of the same validity to all employees in accordance with Article 21 of Law Number 5 Year 2014 is still there that has not been implemented or violated by the employees because it needs supervision and coaching by their respective leaders, With the number of Apparatus Civil State within the High Court of Samarinda Religion in 2017 as many as 274 employees where from 2014 until 2016 there are 2 employees who got disciplinary conditions with mandate promotion and cut performance allowances in accordance with Government Regulation no. 53 of 2010 on the Discipline of Civil Servants and Supreme Court Law Number 14 Year 1985.Keywords: Law Number 5 Year 2014 in High Court of Samarinda Religion

Aim: This study aims to evaluate the technical efficiency of 44 Brazilian port terminals that handled containers in 2016. The evaluation will first proceed by identifying the main benchmarks. It will then provide an analysis of variables that may have an effect on technical efficiency as well as the nature of their relationship with the latter--namely: container movement and specialized terminals. Design / Research methods: In this work we apply the techniques of Data Envelopment Analysis and Free Disposal Hull. Output-oriented models were constructed, using three inputs - berth depth, berth length and number of berths, and three outputs - number of containers handled, medium board measured in container handled per hour of mooring, and medium consignment rate measured in container throughput per ship. Conclusions / findings: The main results show that half of the terminals have an inefficient infrastructure, with capacity larger than necessary to meet current demand for transportation of containers. In addition, there is a strong relationship between the efficiency and size of a terminal port and between the efficiency and degree of specialization. Moreover, the private use terminal of (TUP) Itacal and public quay OCRIM can serve as benchmarks for most of the terminals. Originality / value of the article: Relatively few works in the literature tried to measure technical efficiency for developing countries. Besides that, none of the works found regarding Brazilian ports have shown the scenario after promulgation of the Port's Law in 2013, and only a few used container cargo as focus. This article is of interest for scientists of the sector, exporters/importers, and Brazilian Government officers interested in observing the effects of public policies aimed at the sector. We also suggest future work concerning the sector's improvements which can follow from our findings.

In the nineteenth century many European nations, including Serbs and Croats became politically conscious of their "nationhood", which became a contributory factor in the crumbling of the two great empires in Central-East Europe - the Habsburg and the Ottoman - at the beginning of the following century. The Serbs had, since medieval times, an awareness of their long history and tradition, great medieval civilization and cultural unity regardless of the fact that they lived under several different adminis­trations. As in the case of Habsburg Serbs, language and literature became building blocks of Croat national consciousness in the nineteenth century. Unlike Serb nationalism centred on people, Croat nationalism was mainly territory-related. Since both Serbs and Croats inhabited the Austro-Hungarian provinces claimed by the Croats as their "historical Right" (absorption in 1097 of the small medieval Croat state by the Hungarians is interpreted, by many Croat historians, as a voluntary act of union), the different conceptions of nationalism resulted in competing claims. Croatian politics became one of opposing any recognition of Serbian institutions and cultural characteristics without Serbs previously accepting the concept that the only "political nation" in the Austro-Hungarian Province of Croatia was Croatian. Nonetheless, Croats compromised when in need of Serb assistance in opposing Hungarian domination. In turn, Serb politics was divided between those supporting cooperation with the Croats in order to achieve greater autonomy from the Hungarians in the Dual Monarchy, and those who supported some cooperation but insisted on forming an entity separate from the Croats in the future and joining with the Kingdom of Serbia, which regained its independence in 1878. The ensuing world and civil wars brought the Croato-Serb conflict to the fore, with the first and the second Yugoslavia failing to accommodate the two nations' opposing aspirations.

Franjo Tuđman (1922-1999), who participated in the anti-fascist partisan movement from the beginning of the Second World War in Yugoslavia, in his military career, reached the rank of general. However, in 1961 he abandoned the military service, dedicated himself to historiography and became the first director of the newly established Institute of History of the Labor Movement. For his views and papers in which he reflected on some historical events, he came into conflict with the communist authorities who accused him being "non-Marxist" and nationalist. In 1967 he was expelled from the League of Communists and forced to retire. However, he did not stand still thus began his career as dissident – he was publishing papers on the history of Yugoslavia and Croatian status in the Federation. During the period of Croatian national movement, known as the Croatian Spring, he expressed his views on the Croatian national question in Yugoslavia even more clearly. This led to his arrest, political trial and his conviction to two years in prison in 1972. In 1981 he was sentenced to three years in prison and a ban on every public activity in the period of five years because he gave some interviews to the Western media. Based on so far published court records of the County Court in Zagreb where Tuđman was convicted both times, Tuđman's memoirs and various literature, this article will reconstruct Tuđman's trials and explain their primary role - to silence any dissident activity and to eliminate alternative view on the history and the national issues within Yugoslavia. The documents from the trials show the pattern of mounted political processes in which the verdict was set in advance. But this case will also show that these political processes had counterfeits significant for the collapse of communism in Croatia.

Despite 5G still being embryonic in its development, there is already a quest for evidence to support decision-making in government and industry. Although there is still considerable technological, economic and behavioural uncertainty, exploration of how the potential rollout may take place both spatially and temporally is required for effective policy formulation. Consequently, the cost, coverage and rollout implications of 5G networks across Britain are explored by extrapolating 4G LTE and LTE-Advanced characteristics for the period 2020-2030. We focus on ubiquitous ultrafast broadband of 50 Mbps and test the impact of annual capital intensity, infrastructure sharing and reducing the end-user speed in rural areas to either 10 or 30 Mbps. For the business-as-usual scenario we find that 90% of the population is covered with 5G by 2027, but coverage is unlikely to reach the final 10% due to exponentially increasing costs. Moreover, varying annual capital intensity or deploying a shared small cell network can greatly influence the time taken to reach the 90% threshold, with these changes mostly benefiting rural areas. Importantly, simply by integrating new and existing spectrum, a network capable of achieving 10 Mbps per rural user is possible, which is comparable to the UK's current fixed broadband Universal Service Obligation. We contribute to the literature by quantifying the effectiveness of the spatial and temporal rollout of 5G under different policy options. ; This work was supported by the UK Engineering and Physical Science Research Council programme grant entitled Multi-scale InfraSTRucture systems AnaLytics (EP/N017064/1). Modest funding was provided by the National Infrastructure Commission for the production of the original report to cover travel and writing costs.

Increased use of annual payments to land managers for ecological outcomes indicates a growing interest in exploring the potential of this approach. In this viewpoint, we drew on the experiences of all schemes paying for biodiversity outcomes/results on agricultural land operating in the EU and EFTA countries with the aim of reviewing the decisive elements of the schemes' design and implementation as well as the challenges and opportunities of adopting a results-based approach. We analysed the characteristics of results-based schemes using evidence from peer-reviewed literature, technical reports, scheme practitioners and experts in agri-environment-climate policy. We developed a typology of the schemes and explored critical issues influencing the feasibility and performance of results-based schemes. The evidence to date shows that there are at least 11 advantages to the results-based approach not found in management-based schemes with similar objectives, dealing with environmental efficiency, farmers' participation and development of local biodiversity-based projects. Although results-based approaches have specific challenges at every stage of design and implementation, for many of these the existing schemes provide potential solutions. There is also some apprehension about trying a results-based approach in Mediterranean, central and eastern EU Member States. We conclude that there is clear potential to expand the approach in the European Union for the Rural Development programming period for 2021-2028. Nevertheless, evidence is needed about the approach's efficiency in delivering conservation outcomes in the long term, its additionality, impact on the knowledge and attitudes of land managers and society at large, development of ways of rewarding the achievement of actual results, as well as its potential for stimulating innovative grassroots solutions. ; Peer reviewed

Dissertation (Ph.D. (Development Administration))--National Institute of Development Administration, 2018 ; The purpose of this study was to investigate the factors that challenged the renewable energy sector in Thailand. The literature reports that there were institutional bottlenecks in the renewable energy sector that included bureaucratic corruption, red tape, undefined queuing periods, and other factors that have placed a huge burden on the sustainability of the country's renewable energy policy measures. The objectives of this study were fourfold: to investigate the context of sustainable renewable policy development from the Thai perspective, and the socio-economic, environmental, and institutional factors that influence sustainable renewable energy policy development in the Thai context. The study used a mixed-methods design, using both qualitative and quantitative techniques as well as the use of secondary data from year 2007-2016. The samples included managers, engineers, senior government officers, and chief executive officers in ten power-producing companies in Bangkok and Ayutthaya provinces. Most of the participants and respondents were native Thais with the minimum age being twenty-four, and the maximum age being sixty years. Twenty-three participants were selected for the qualitative interviews, with four females, and nineteen males. The quantitative survey randomly selected four-hundred respondents from ten organizations. The study then developed hypotheses to test the direct effects of developing sustainable renewable energy policy using multiple regression analytic tools. The analysis of the qualitative interview results showed that the policy measures, from the adder policies, the feed-in-tariff policies, up until the bidding policies, were challenged with corrupt practices, lack of stakeholders' consultation, high costs of investments, political interferences, unclear policy goals, and high profit sharing between local government partners and private investors. The survey data results ...

Language is an instrument for communication and it has the obligation to serve people improving it. But in fact there are moments when language and its rules, decided by a group of people, goes against this purpose, creating so a disorientation between the users and misapprehension of the messages transmitted. In the Orthography of Albanian Language printed in 1973 (p.23) is written "The foreign names has to be written according to the tradition of their use in Albanian taking in consideration the pronunciation in their relative language." Last 20 years in publications, periodic and visual medias in Albania we can note that the Albanian language is in crossroad between: a rule imposed in a situation of complete isolation and the actual situation of multiple contacts that makes the rule a barrier. Nowadays the same names are written in different forms losing so the correlation with the original and causing a enormous problem not only linguistic but cultural and interpersonal, too. For example referring to high school textbook of literature we will find the names of the American authors as pronounced, in the following forms: Teodor Ruthk, Robert Louell, Xhon Berrimen, Robert Krili, Allen Ginsbergu, Majkell Meklur, Xhek Spicer, Diane Uakoski etc. If an Albanian student would like to prepare a homework and he goes to search in internet information or to find bibliography about these authors, will be impossible to have results, because these names don't exist in that form. According to the EU and UN norms, the names must be written in respect of the original form. Therefore the Albanian language should reflect social, political and cultural changes of the society, an open society needs an flexible and opened language because as Hudson said "Linguistics ignores the society for its harm".

The impact of government policies depends on their design, implementation, and enforcement.! The administrative law literature focuses primarily on matters of regulatory structure.2 Government agencies entrusted with protection of the environment and promotion of health and safety foster these objectives by designing and promulgating regulations that are sometimes quite stringent.' Whether these regulations will in fact generate their intended effects depends on whether they create sufficient economic incentives to discourage risky behavior. The Article begins by documenting the low values currently placed on life in regulatory enforcement efforts. Part I presents examples involving job safety, food safety, motor-vehicle safety, and environmental quality, which demonstrate that the assignment of low values to fatalities is not an infrequent practice. Why such low values are problematic is the focus of Part II, which outlines the practices used in regulatory impact analyses for prospective regulations and the principles for optimal deterrence. To implement these principles requires changing the current statutory guidance, as the agencies currently are hamstrung by very low caps on allowable penalties." Part III presents the proposed revisions of several representative statutes pertaining to health, safety, and the environment. Once firms begin to face meaningful enforcement sanctions, this enhanced penalty structure will alter their calculation of the costs and benefits of regulatory compliance. As Part IV indicates, establishing penalty levels consistent with law and economic theories of optimal deterrence also will influence the corporate risk analyses used in determining appropriate levels of safety. But realizing the full potential of such changes will require that companies be provided with legal protections for undertaking analyses that balance the competing economic concerns of costs and risks. The concluding discussion summarizes the rationale for rectifying the mismatch between regulatory design and ...

Abstract
Language is an instrument for communication and it has the obligation to serve people improving it. But in fact there are moments when language and its rules, decided by a group of people, goes against this purpose, creating so a disorientation between the users and misapprehension of the messages transmitted. In the Orthography of Albanian Language printed in 1973 (p.23) is written "The foreign names has to be written according to the tradition of their use in Albanian taking in consideration the pronunciation in their relative language." Last 20 years in publications, periodic and visual medias in Albania we can note that the Albanian language is in crossroad between: a rule imposed in a situation of complete isolation and the actual situation of multiple contacts that makes the rule a barrier. Nowadays the same names are written in different forms losing so the correlation with the original and causing a enormous problem not only linguistic but cultural and interpersonal, too. For example referring to high school textbook of literature we will find the names of the American authors as pronounced, in the following forms: Teodor Ruthk, Robert Louell, Xhon Berrimen, Robert Krili, Allen Ginsbergu, Majkell Meklur, Xhek Spicer, Diane Uakoski etc. If an Albanian student would like to prepare a homework and he goes to search in internet information or to find bibliography about these authors, will be impossible to have results, because these names don't exist in that form. According to the EU and UN norms, the names must be written in respect of the original form. Therefore the Albanian language should reflect social, political and cultural changes of the society, an open society needs an flexible and opened language because as Hudson said "Linguistics ignores the society for its harm".

Around the world, a growing crisis of legitimacy and complex problem solving characterize a sense of change in the state-citizen relationship. In Vietnam, the Doi Moi (renovation) process was carried out by the Communist Party of Vietnam (CPV) and the Government of Vietnam (GoV). Public institutions engaged at grassroots level by implementing a decree on "Regulation on Democracy Exercise" with the vision of a participatory society to improve the living standard of the Vietnamese people in general in order to enhance public service specifically. This article conceptualizes the concepts of Citizen Participation, Transparency, and Accountability in Vietnam. In the contested debates of the link between citizen participation and the two governance aspects, transparency and accountability, the article realizes the importance of achieving the balance from both sides of practice, as well as strengthen institutions that can reduce inefficiency and have real effectiveness. The fact that Vietnam just embarked on experimenting with policy initiatives encourages stronger citizen participation. Importantly, citizens participate in a number of elections for their delegates to local and national legislatures. One specific characteristic of public participation in Vietnam is that citizens somewhat are limited in participation by the nomination procedures and restriction in institutions. The article as a brief literature review on citizen participation and establishes the linkages between these three concepts. It reviews policy mechanisms for citizen participation and central-local power relationship. It stresses two main findings after performing sufficient empirical evidences. First, it argues that citizen participation can be an engine of good governance in local public institutions in Vietnam. Once policy window provides the population some space for their participation, it assures a widening scale of an efficient governing system. It founds that transparency and accountability of local governments are two outcomes of citizen participation.

PurposeRecently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when "tax morale", defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved.Design/methodology/approachTo do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries.FindingsLogit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure.Research limitations/implicationsRather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance.Practical implicationsThese results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance.Originality/valueThis paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

The school lunch programme in India was first implemented in 1925 by the Madras Municipal Corporation for disadvantaged children. At present, the school lunch programme in India is known as mid-day meal (MDM) scheme. It was started with an objective to enhance enrolment, retention and attendance rates, and simultaneously improve nutritional levels among children. MDM not only impacts the well-being of each child but also affects the overall prosperity of families. Hence, a family impact analysis of the MDM scheme of India would be instrumental in charting out the future directions of this programme. For this study, no primary research has been carried out, rather this paper is based on secondary literature pertaining to MDM with relation to child nutrition and education. The checklist developed by the Family Criteria (Ad Hoc) Task Force of the Consortium of Family Organizations (COFO) for assessing the intended and unintended impact of public policies, proposals and social programmes on families is used. This checklist, which was later revised by the Policy Institute for Family Impact Seminars, outlines six principles to guide analyses of the family supportiveness of policies and programmes: (1) family support and responsibilities, (2) family membership and stability, (3) family involvement and interdependence, (4) family partnership and empowerment, (5) family diversity and (6) support of vulnerable families. There are a good number of intended consequences of MDM scheme which include enrolment, retention, attendance, eradication of school hunger, family stability, improvement of malnutrition, employment to women of disadvantaged communities, improvement of girl child education, etc. However, it also has some unintended consequences, including food contamination or food poisoning. Social discrimination can also be seen as an intended or unintended consequence of MDM.

Bangladesh contributes little to global greenhouse gas emissions, yet it is one of the countries most vulnerable to climate change. Based on semi-structured research interviews as a conduit to a literature review, this paper shows how the processes of enclosure, exclusion, encroachment, and entrenchment impede the vitality of its climate change adaptation efforts. Enclosure refers to when adaptation projects transfer public assets into private hands or expand the roles of private actors into the public sphere. Exclusion refers to when adaptation projects limit access to resources or marginalize particular stakeholders in decision-making activities. Encroachment refers to when adaptation projects intrude on biodiversity areas or contribute to other forms of environmental degradation. Entrenchment refers to when adaptation projects aggravate the disempowerment of women and minorities, or worsen concentrations of wealth and income inequality within a community. In the Bangladeshi case, climate change policies implemented under the country's National Adaptation Program of Action have enabled elites to capture land through public servants, the military, and even gangs carrying bamboo sticks. Exclusionary forms of adaptation planning exist at both the national and local scales. Climate protection measures have encroached upon village property, char (public) land, forests, farms, and other public commons. Most egregiously, community coping strategies for climate change have entrenched class and ethnic hierarchies ultimately trapping the poor, powerless, and displaced into a predatory patronage system that only aggravates human insecurity and intensifies violent conflict. Planners and practitioners of adaptation projects need to become more cognizant of the potential for projects to harm others, or admit complicity in the processes of enclosure, exclusion, encroachment, and entrenchment, if they are ever to be eliminated.

Governments and policymakers are increasingly faced with the trade-off of protecting their tax revenue bases (with, inter alia, cross-border anti-avoidance rules) and keeping up with increased international tax competition (exemplified by corporate tax cuts). Recently many jurisdictions have proposed further reductions to their corporate tax rates. This is exemplified by the US and UK, who have indicated the possibility of eventually reducing their headline corporate tax rates to 15%.The pressure to reduce corporate tax rates is largely driven by the perceived effectiveness of attracting foreign investment through this measure. MNEs' apparent imperative to engage in tax-minimising behaviour is often justified by an 'efficiency' argument. This paper explores and expands on the literature by observing that it is arguably more efficient to implement economic rent taxation than simply reduce headline corporate income tax ('CIT') rates.In doing so, this paper bridges the gap between economic theory, practical optimisation modelling and applied legal research. Specifically, this research consists of both a legal comparative analysis featuring case studies of the Belgian and Italian ACE-variants, with a focus on the political hurdles to implementing and sustaining these reforms. This is complemented by the simulation analysis of a tax-minimising multinational enterprise's (MNE's) behavioural responses to both existing and proposed tax regimes, and in particular to reductions in those regimes' CIT rates.The results are particularly important considering the international 'race to the bottom' in tax rates coupled with the increasing budgetary pressures arising from ageing and growing populations' growing demand for publicly funded services. This paper aims to provide a useful reference point for policymakers' future considerations in relation to the implementation of corporate tax cuts and the taxation of MNEs.